An inexperienced bookkeeper has drawn up the following receivables ledger control account:
Receivables Ledger Control Account
$ $
Opening balance 180,000 Credit sales 190,000
Cash from credit customers 228,000 Bad debts written off 1,500
Sales returns 8,000 Contras against payables 2,400
Cash refunds to credit customers 3,300 Closing balance (balancing figure) 229,600
Discount allowed 4,200
———— ————
423,500 423,500
———— ————
What should the closing balance be after correcting the errors made in preparing the account?
A $130,600
B $129,200
C $142,400
D $214,600 B 180 + 190 + 3·3 – 228 – 8 – 4·2 – 1·5 – 2·4 = 129·2 | 
发表于 2008-4-18 15:52
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